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Income Tax (Trading and Other Income) Act 2005
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- UK Public General Acts
- 2005 c. 5
- SCHEDULE 1
- Part 1
- Paragraph 350
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350(1)Amend Schedule 27 (distributing funds) as follows.
(2)In paragraph 1(1)(d) after “under” insert “—
(i)Chapter 4 of Part 4 of ITTOIA 2005 (dividends from non-UK resident companies),
(ii)Chapter 8 of Part 5 of that Act (income not otherwise charged) so far as it relates to relevant foreign distributions (within the meaning given by section 1A(8) of this Act), or
(iii)”.
(3)In paragraph 3(1)(a)(i)—
(a)omit “Case IV or”, and
(b)after “Schedule D” insert “, or under ITTOIA 2005 on relevant foreign income,”.
(4)In paragraph 5(5) after “1996” insert “or section 714 or 715 of ITTOIA 2005”.
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